As needed

Request permission including:

Entertain and pay out of pocket or submit requisition (see Requisition and Purchase Orders section).

Submit to Accounts Payable an expense report for reimbursement with original receipts and documentation to substantiate the expenses in accordance with IRS regulations:

Expenses that are not sufficiently substantiated cannot be reimbursed. If paid directly by the university, unsubstantiated expenses will be added as a taxable benefit to the employee who incurred them in the next available payroll cycle.

Guests – business purpose, attendees, relationships to university, expected benefit to be gained

Employee only events – business purpose, written agenda, duration; staff morale events must be authorized through HR

Type of entertainment (e.g., meal, event, etc.)

Place of entertainment

Name of person(s) entertained and their business relationship to the University; for groups larger than 20 individuals, a description of the group is sufficient, e.g. lecture attendees, student recruits, etc.

Business purpose of the entertainment.